Q：
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Do I need to levy housing tax on the advertising tower on the roof of my house?
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A：
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Adding an advertising tower to the roof of a house will not only increase the load on the house, but will not increase the use value of the house, and no house tax will be levied.
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Q：
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Under what circumstances can the housing tax on factory houses be reduced by half?
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A：
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For legally registered factories with self-owned buildings used for direct production, the house tax is levied at half the business tax rate. This refers to a factory that is still valid according to the factory establishment registration rules or registered or renewed according to the Factory Management Guidance Act. For self-owned buildings, warehouses, refrigeration plants and research laboratories necessary for production.
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Q：
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How should I declare and establish a housing tax registration for newly built or added or renovated houses?
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A：
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If it is a house with a usage license, in addition to filling in the tax registration and usage declaration form for new, added, or renovated houses, you should also attach the usage license, identity document, floor plan, building survey results map, and if there are any installations For elevators, the elevator project contract with a tax stamp must be attached. Photocopies of all the above documents are sufficient. If it is a house without a license, in addition to filling out the declaration form, the original letter of commitment and a photocopy of the land ownership certificate must be attached. Owned land should be accompanied by a land use consent form), identity document and floor plan.
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Q：
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Why is the present value of the house on the property tax certificate different from the current taxable value on the property tax payment note? When transferring, what should be the calculation standard?
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A：
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Because the present value of the house on the house tax certificate includes the taxable and tax-exempt present value (for example, the underground parking lot is for self-use and public facilities), and the house tax is calculated based on the taxable present value. When the house ownership is transferred, the deed tax declaration is based on the current value of the house certified by the house tax certificate as the calculation standard.
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Q：
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Will housing tax be levied on illegal housing?
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A：
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House tax is levied on various houses attached to the land and buildings that increase the use value of the house. Houses built without regulations are no exception. House tax should be levied in accordance with the law according to their use conditions.
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FAQ
